Accounting framework

This page describes one of the worksites for developing Carbon on Invoices and associating to each product or service its precise and accurate greenhouse gas weight (or « carbon footprint »). The list of projects is at the bottom of the page.

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The Notat-Sénard report, in March 2018, recommended innovation and that accounting standards « serve the public interest and the consideration of social and environmental issues ».

Carbon measurement is already at the heart of extra-accounting data and discussions are underway at European level and at the international level of the International Sustainability Standards Board (ISSB) to formalise this extra-accounting data. Emmanuel Faber, Chairman of the ISSB, is calling for a stereo vision of the world.

The approach is to take one of the carbon indicators, the footprint as monitored by the IPCC or by carbon audits (scope 3 upstream), and transfer its monitoring from the extra-accounting to the accounting.

The production and signature, with the conventional accounts, of the carbon footprint of the production and the carbon contribution of the institution.

For all producers, the calculation of the input carbons is done by adding the carbons of the suppliers of the products integrated in the production of the exercise.

For primary carbon producers, the primary carbons measured from scales or by accredited experts are added (see Primary carbons).

For importers, the imported carbons are added (see The customs carbon scale).

The principle to be tested is that of a systematic transposition of the rules used in accounting for recording costs, unless there is a good reason to do otherwise.

Among these rules: consolidation of the footprints of subsidiary companies, depreciation of the carbon of a capital good, rules for the analytical sharing of intermediate consumption, …